Ethical environmental disclosure and reporting have become crucial for corporate governance as stakeholders increasingly demand transparency and accountability. This study examines the ethical environmental reporting practices of selected Indian companies in the Cement and Textile industries for FY2023–24. The Environmental Disclosure Index (EDI) was used to measure disclosure levels, and an independent sample t-test was applied to assess industry-wise differences. The results showed that Cement companies reported higher average EDI scores than Textile companies, but the transformation was not statistically significant. Both industries demonstrated progress in sustainability disclosures, yet gaps remained in quality and consistency. The study emphasizes the need for standardized frameworks, expanded reporting coverage, and stronger alignment with global sustainability norms.
Chavda et al. (2026) studied this question.